Mexico foreign e-services VAT register June 2020
- Feb 23, 2020 | Richard Asquith
Mexico has advised non-resident providers of electronic or digital services to Mexican consumers that they must register for VAT by 1 July 2020. This is one month after VAT is introduced on foreign-sourced e-services on 1 June 2020.
Non-residents must appoint a local VAT representative as a correspondent with the Mexican authorities. Once VAT registered, providers will be expected to report monthly on VAT collected, and file by the 17th of the month following the reporting month. Providers may identify Mexico as the country of residence, and therefore taxation, by reference to the IP address or telephone number of the customer.
The new VAT liabilities apply to B2B as well as B2C supplies.
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